Accounting and financial management : developments in the international hospitality industry / edited by Peter Harris and Marco Mongiello.

Contributor(s): Harris, Peter J. (Peter James), 1944- | Mongiello, Marco
Publisher: Amsterdam ; Boston ; London : Elsevier/Butterworth-Heinemann, 2006Edition: 1st edDescription: xix, 474 p. : ill. ; 25 cmISBN: 075066729X (hbk.); 9780750667296Subject(s): Hospitality industry -- Accounting | Managerial accountingDDC classification: 657.837 LOC classification: HF5686.H75 | A235 2006Online resources: Table of contents only | Publisher description
Contents:
Part 1: Performance Management 1 1 Performance measurement in independent hotels 3 Mine Haktanir 2 Productivity in the restaurant industry: how to measure productivity and improve process management 22 Pekka Heikkild and Timo Saranpdli 3 Performance measurement in the international hospitality industry 46 Helen Atkinson 4 Budgetary practice within hospitality 71 Tracy Jones 5 Benchmarking: measuring financial success in the hotel industry 87 Agnes Lee DeFranco 6 Developing a benchmarking methodology for the hotel industry 105 Peter Harris and Marco Mongiello Part 2: Information Management 135 7 The profit planning framework: applying marginal accounting techniques to hospitality services 137 Peter Harris 8 Cross-border reporting for performance evaluation 151 lan Graham 9 Cost analysis in the hotel industry: an ABC customer focused approach and the case of joint revenues 165 Paolo Collini 10 Customer profitability accounting in the context of hotels 188 Vira Krakhmal 11 Room rate pricing: a resource-advantage perspective 211 Jean-Pierre I. van der Rest 12 The relevance of restaurant accounting systems 240 Tommy D. Andersson 13 Accounting for the environment: reflecting environmental information in accounting systems 262 Rebecca Hawkins 14 Hotel unit financial management: does it have a future? 282 Cathy Burgess Part 3: Asset Management 299 15 Hotel asset management: will a North American phenomenon expand internationally? 301 Paul Beals 16 Hotel asset management: European principles and practice 326 Geoff Parkinson 17 A management accounting perspective on hotel outsourcing 341 Dawne Lamminmaki 18 Sale and leaseback transactions in the hospitality industry 362 Charles Whittaker 19 Hospitality firm risk determinants and value enhancement 383 Zheng Gu 20 Investment appraisal issues arising in hotels governed by a management contract 400 Chris Guilding 21 Autonomy and control in managing network organizations: the case of multinational hotel companies 423 Marco Mongiello and Peter Harris 22 Career directions in financial management in the hospitality industry 446 Howard Field
Summary: Accounting and Financial Management: developments in the international hospitality industry presents new and innovative research and developments in the field of accounting and financial management as it relates to the work of managing enterprises and organisations in the international hospitality industry. The content contains contributions from a rich source of international researchers, academics and practitioners including, university and college lecturers, professional accountants and consultants and senior managers involved in a wide range of teaching, scholarship, research, and consultancy in the hospitality industry worldwide. The material is drawn from their work and experience and relates directly to the management of hospitality undertakings. Therefore the up to date case studies and examples used are taken from a wide ranging of companies across the industry including large international chains such as Sheraton, Holiday Inn, and Intercontinental. Divided into three parts: Performance Management, Information Management and Asset Management the book tackles the following issues amongst others: * Performance management in the international hospitality industry * Benchmarking: measuring financial success * The profit planning framework * Making room rate pricing decisions * Hotel asset management UK and US perspectives * Lowering risk to enhance hospitality firm value Accounting and Financial Management: developments in the international hospitality industry presents current developments drawn from a combination of live fieldwork and practical experience and therefore will content will appeal to a wide-ranging readership including practising managers and financial controllers in hospitality organisations, professional accountants and consultants, postgraduate candidates studying for master's degrees in hospitality management, and final year undergraduate students of hospitality management who elect to take an accounting option. * Presents current developments in the field from a combination of practical experience and live fieldwork. * Contains contributions from a rich source of international academic and practitioners. * Uses international case studies to explore and contextualise including Sheraton, Holiday Inn, and Intercontinental.
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SUBJECT REFERENCE 		657 Ac27 2006 (Browse shelf) Available CITU-CL-39478
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Includes bibliographical references and index.

Part 1: Performance Management 1
1 Performance measurement in independent hotels 3
Mine Haktanir
2 Productivity in the restaurant industry: how to measure
productivity and improve process management 22
Pekka Heikkild and Timo Saranpdli
3 Performance measurement in the international
hospitality industry 46
Helen Atkinson
4 Budgetary practice within hospitality 71
Tracy Jones
5 Benchmarking: measuring financial success in the
hotel industry 87
Agnes Lee DeFranco
6 Developing a benchmarking methodology for the
hotel industry 105
Peter Harris and Marco Mongiello
Part 2: Information Management 135
7 The profit planning framework: applying marginal
accounting techniques to hospitality services 137
Peter Harris
8 Cross-border reporting for performance evaluation 151
lan Graham
9 Cost analysis in the hotel industry: an ABC customer
focused approach and the case of joint revenues 165
Paolo Collini
10 Customer profitability accounting in the context
of hotels 188
Vira Krakhmal
11 Room rate pricing: a resource-advantage perspective 211
Jean-Pierre I. van der Rest
12 The relevance of restaurant accounting systems 240
Tommy D. Andersson
13 Accounting for the environment: reflecting
environmental information in accounting systems 262
Rebecca Hawkins
14 Hotel unit financial management: does it have a
future? 282
Cathy Burgess
Part 3: Asset Management 299
15 Hotel asset management: will a North American
phenomenon expand internationally? 301
Paul Beals
16 Hotel asset management: European principles
and practice 326
Geoff Parkinson
17 A management accounting perspective on hotel
outsourcing 341
Dawne Lamminmaki
18 Sale and leaseback transactions in the hospitality
industry 362
Charles Whittaker
19 Hospitality firm risk determinants and value
enhancement 383
Zheng Gu
20 Investment appraisal issues arising in hotels
governed by a management contract 400
Chris Guilding
21 Autonomy and control in managing network
organizations: the case of multinational hotel
companies 423
Marco Mongiello and Peter Harris
22 Career directions in financial management in the
hospitality industry 446
Howard Field

Accounting and Financial Management: developments in the international hospitality industry presents new and innovative research and developments in the field of accounting and financial management as it relates to the work of managing enterprises and organisations in the international hospitality industry.

The content contains contributions from a rich source of international researchers, academics and practitioners including, university and college lecturers, professional accountants and consultants and senior managers involved in a wide range of teaching, scholarship, research, and consultancy in the hospitality industry worldwide. The material is drawn from their work and experience and relates directly to the management of hospitality undertakings. Therefore the up to date case studies and examples used are taken from a wide ranging of companies across the industry including large international chains such as Sheraton, Holiday Inn, and Intercontinental.

Divided into three parts: Performance Management, Information Management and Asset Management the book tackles the following issues amongst others:
* Performance management in the international hospitality industry
* Benchmarking: measuring financial success
* The profit planning framework
* Making room rate pricing decisions
* Hotel asset management UK and US perspectives
* Lowering risk to enhance hospitality firm value

Accounting and Financial Management: developments in the international hospitality industry presents current developments drawn from a combination of live fieldwork and practical experience and therefore will content will appeal to a wide-ranging readership including practising managers and financial controllers in hospitality organisations, professional accountants and consultants, postgraduate candidates studying for master's degrees in hospitality management, and final year undergraduate students of hospitality management who elect to take an accounting option.

* Presents current developments in the field from a combination of practical experience and live fieldwork.
* Contains contributions from a rich source of international academic and practitioners.
* Uses international case studies to explore and contextualise including Sheraton, Holiday Inn, and Intercontinental.

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